Implementing Qualifying Examination educators in order to improve their

Policy subject-matter knowledge, teaching

All institutions that offer accountancy methods, and ability to incorporate
programs must absorb the qualifying practical applications into their
examination policy, as the lessons. In particular, it is crucial for
preparation for the board exam the dean of accountancy in every
starts not just on the review period, institution to require their faculty
but at the moment the student members to conduct a thorough
enrolled in the program (Adriano et evaluation of their teaching methods,
al., 2020). Also, the availability of taking into account student
continuous assessment in the performance and determining future
learning process has the potency for approaches based on their students'
motivating and focusing learner's needs. Furthermore, it is imperative
attention on the lesson being for the institution to guarantee that
presented. This supports that having all Accountancy professors are
periodic assessments like the Certified Public Accountants who
qualifying examination can help the engage in Continuing Professional
students be more enthusiastic in the Education (CPE) in compliance with
academics, it sustains the focus of R.A No. 9298. This ensures the
the students in studying, applying or maintenance of their expertise and
practicing the lessons discussed. As keeps them updated on crucial
said, qualifying examinations can changes, specially regarding
also serve as a motivation to the Accountancy and Law subjects.
students who really aspire to be in Lastly, Accounting professors must
the profession because the students adhere and strengthen their
do not want to fail, so they will compliance to the recommended
improve their study habits (Bayo, curriculum delivery methods outlined
2005). in CHED Memorandum Order No.
27, Series of 2017. This will
Faculty Development effectively enhance their method of
According to the PRC Board of teaching Accountancy and
Accountancy Resolution No. 88, S. deliberately produce fruitful students
Since April 15, 2008, accounting filled with a strong foundation of
professors must have a Master's knowledge.
degree. This requirement applies to
any post-graduate degree program Similarly, they should invest in the
in business, accounting, taxation, Faculty by paying a reasonable and
law, education, or related fields fair compensation. According to
completed at a graduate school Laguador and Refozar (2020) it is
accredited by the Commission on said that the credentials of academic
Higher Education (CHED). However, faculty instructing the nation's
the CHED and institutions accounting curricula are indicative of
themselves should give continual the majority of HEIs' competency
training and assessment to these and capability issues in its
accounting programs. In Australia,
whose passing rate for CPA
Licensure exam was 54% last 2021,
shown effectiveness of focusing on
improvement of faculty members
and compensating them accordingly
which ranges from 90,000 to
180,000 dollars per year, depending
on the position and how prestigious
an institution is.
 exam but to increase their
knowledge and abilities as
professionals through networking
opportunities, workshops, seminars,
and guest speaker events.
Motivational Movements Moreover, its membership tends to
Low passing rate cannot be solely consist of higher caliber students,
blamed on the institutions which makes their performance on
themselves, there are also other the exam not surprising.
factors by which the institutions try to
give solutions to. For instance, the Effortful Teaching Method
response of Romblon State Professors of accountancy in a local
University to their poor CPALE institution offering a Bachelor of
score, ADOPT was created. Science in Accountancy should
Realizing that most RSU students integrate an extensive teaching
are unable to visit review facilities method because according to Prof.
that could aid in their board test Sunita A. Rai of College of
success due to financial constraints. Commerce and Economics Matunga
ADOPT is a successful program for in India, Teaching accountancy
enhancing the socioeconomic differs from teaching other subjects.
standing and general well-being of Accounting educators not only
the recipients and their families in impart accounting knowledge but
addition to RSU's performance in also teaching skills for navigating the
CPALE. Students can now globalized business environment.
concentrate on their review material Therefore, it is imperative to
to help them pass the LECPA. In integrate creative methods of
other countries, like the USA, the teaching accounting to the school
existence of Beta Alpha Psi whose curriculum to achieve excellent
goal is to support students and examination performance.
encourage achievement, most of the Moreover, an innovative teaching
research on the organization is on method just like the INEM program
the advantages it offers solved by the University of West
undergraduates when it comes time Bohemia in Plzen, Czech Republic
for them to enter the workforce. implementing e-learning study
Academic institutions having a Beta materials which thoroughly covers
Alpha Psi chapter had greater the theoretical concepts taught in
performance from their students financial accounting courses, help
throughout the course of all five students successfully complete the
years compared to students in course. Additionally, students can
universities without a chapter of Beta test their understanding through
Alpha Psi. In the US, schools make control tests, allowing them to both
extensive use of it. Beta Alpha Psi is learn and test their knowledge.
not designed in any manner to just According to the findings of Siam et
help students study for the CPA al. (2021), regarding the biggest
issues impeding the advancement of
accounting education in the United
Arab Emirates and the accounting
profession. They proposed solutions
to these problems to improve the
effectiveness of accounting
education for developing nations
including: (1) providing accounting
curriculums in local languages, (2)
developing local standards for
auditing and accounting, (3) holding
examinations of professional
accounting in the country, (4)
encourage accounting professors to
participate in international and
national seminars and research to
develop their skills, (5) conduct
updating and developing for
magazines, educational materials,
references and accounting methods,
to make teaching methods more
effective by using local expertise and
environment, in addition to updating
the academic curricula and plans.

According to Laguador and Refozar (2020)

it is said that the credentials of academic
faculty instructing the nation's accounting program quality. Even though there was no
curricula are indicative of the majority of discernible difference, RSU's performance
HEIs' competency and capability issues in
was considered subpar when the
its accounting programs. Maintaining an
percentage attributable to ADOPT was
environment of excellence and ensuring that
students acquire the necessary core subtracted.(Fetalvero et al., 2018)
competencies depend on strengthening the
faculty selection process to increase the Fetalvero, S. M., Montoya, E. F., Faminial, T.,
caliber of the faculty lineup. It is mentioned & Fetalvero, E. G. (2018, January 8).
that it is important for private and public
Evaluation of Romblon State University’s
HEIs to manage the competency of their
Adopt-a-Reviewee Project for Certified Public
teachers for they play a vital role in
effectively delivering educational activities to Accountant. . . ResearchGate.
the students which helps them develop the https://www.researchgate.net/publication/3313
knowledge and skills needed for the CPA 85404_Evaluation_of_Romblon_State_Univer
profession. Source: sity’s_Adopt-a-Reviewee_Project_for_Certifie
https://files.eric.ed.gov/fulltext/EJ1262429.p d_Public_Accountant_Licensure_Examination
df?webview_progress_bar=1&show_loading
/citations
=0&fbclid=IwAR3LW1R7ulC_RIDwHLCo8_J
T13HUzpCnq7xWRoa56Id6ZmbjdDoahJ0fk
SQ Since the goal of Beta Alpha Psi is to
(Note: Hello, di ako masyadong sure dito support students and encourage
since more on recommendation sya and achievement, most of the research on the
side note pala, kay dean psls itong research organization is on the advantages it offers
HAHAHA)
undergraduates when it comes time for
them to enter the workforce. Academic
In response to Romblon State University's institutions having a Beta Alpha Psi chapter
poor CPALE score, ADOPT was created. had greater performance from their students
Realizing that most RSU students are throughout the course of all five years
unable to visit review facilities that could aid compared to students in universities without
in their board test success due to financial a chapter of Beta Alpha Psi. In the US,
constraints. ADOPT is a successful program schools make extensive use of it. Although
for enhancing the socioeconomic standing Beta Alpha Psi is not designed in any
and general well-being of the recipients and manner to help students study for the CPA
their families in addition to RSU's exam, as was already said, its membership
performance in CPALE. Students can now tends to consist of higher caliber students,
concentrate on their review material to help which makes their performance on the
them pass the LECPA. Graduates' results exam not surprising. It is realistic to believe
on the PRC licensing exam serve as the that academic institutions with Beta Alpha
foundation for CHED's evaluation of Psi chapters will outperform those without.
The lack of a substantial difference between developing nations, and the UAE in
award-seeking and non-award-seeking particular. Among them are:
chapters was one feature of these results
that did not match expectations. Institutions
1. Providing accounting curriculums in local
with Beta Additional research might languages,
naturally explore the distinctions between
various award statuses in Beta Alpha Psi 2. Developing local standards for auditing
and accounting, in addition to holding
and the requirements for achieving each
examinations of professional accounting in
status.(Coffey, n.d.) the country,

3. Encourage accounting professors to

participate in international and national
Seminars and research to develop their
According to the results of the study of
skills, in addition to translation into local
Siam et al. (2021) The majority of
book production by local authors,
developing nations have not created
accounting education programs from the
4. Conduct updating and developing for
ground up; instead, they have adopted
magazines, educational materials,
those that were first created for developed
references and accounting methods, and to
nations "that did not meet their accounting
make teaching methods more effective by
information needs" because of variations in
using local expertise and environment, in
the requirements for accounting information
addition to updating the academic curricula
as well as those pertaining to the political,
and plans.
economic, and cultural development of
those nations. These programs are also not 5
thought to be appropriate for use in the https://www.scribd.com/document/46213868
creation of efficient accounting systems. For 2/Effects-of-No-Quali-Policy
the same reasons, the accounting system
might not meet the needs of a less
developed nation in terms of accounting.

According to our findings, the biggest

issues impeding the advancement of
accounting education in the United Arab
Emirates and the accounting profession in
particular are: the lack of accounting
literature pertinent to the demands and
environment of the nation; and the fact that
no one is qualified and competent to provide
accounting training. The following sets of
tactics are suggested as a means of
resolving these problems and improving the
effectiveness of accounting education for
References:

Fetalvero, S., Faminial, E., Foja, E., &

Fetalvero, E. (2018, January 8) Evaluation
of Romblon State University’s
Adopt-a-Reviewee Project for Certified
Public Accountant Licensure Examination.
6(1), 110-116.

Coffey, J. A. (n.d.). Institutional Factors

Affecting Candidate Performance on the CPA
Exam. Murray State’s Digital Commons.
https://digitalcommons.murraystate.edu/honor
stheses/64